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个人所得税对高层次人才的影响探析——基于新质生产力视角

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国家税务总局税务干部学院学报 2024年第3期37卷 49-55页

作者：国家税务总局青海省税务局课题组袁继军李晓婷国家税务总局青海省税务局青海西宁810000

新质生产力是以科技创新为主导的生产力,是符合高质量发展要求的生产力,其主要载体是产业,核心引擎是创新,而高层次人才则是推动创新的动力之源。高层次人才具有创新能力强、数量稀缺、劳动回报率高等特点,对提升人力资源素质、驱动科... 详细信息

新质生产力是以科技创新为主导的生产力,是符合高质量发展要求的生产力,其主要载体是产业,核心引擎是创新,而高层次人才则是推动创新的动力之源。高层次人才具有创新能力强、数量稀缺、劳动回报率高等特点,对提升人力资源素质、驱动科技创新发展、推动产业结构优化升级等具有不可替代的作用。个人所得税在激发高层次人才创新动能、促进创新成果转化以及人力资本跨区域流动等方面的作用和影响不容小觑。只有不断优化个人所得税税制设计,扩大政策覆盖面,减轻税收负担,才能增强政策对高层次人才的吸引力,进而做好发展新质生产力这篇大文章。

关键词：新质生产力个人所得税高层次人才税收优惠

Negative-pressure pneumatic separator:a new solution for hard-coal beneficiation

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International Journal of Coal Science & Technology 2021年第1期8卷 103-123页

作者： Kamil stańczyk Andrzej Bajerski Marian J.Łączny Central Mining Institute Plac Gwarków 140-166KatowicePoland

Hard coal is an important source of energy *** to the imperfections of excavation technology,most run-of-mine coals must be processed before they can be utilised as *** this study,tests on the dry separation process were performed with numerous different raw hard coal and coal waste material samples,using a newly designed and constructed negative-pressure pneumatic separator(NPPS).The experiments revealed the effects of the feed-material properties and material processing *** experiments were preceded by additional tests for evaluating the influence of each device operating parameter on the process,to determine the optimal method of supplying the feed *** calorific value of the processed materials was improved by 5%–40%,while a minimal output yield of products(60%–70%)was *** trials indicated that in coal material processing,the developed NPPS can be used for not only raw coal enrichment but also coal recovery from materials stored at coal-waste *** main advantages of the device are its mobility,low material processing cost,and lack of water consumption during operation.

关键词： Dry coal beneficiation Coal enrichment Coal waste processing Aerodynamic separation Deshaling Negative-pressure system

Nonalcoholic fatty liver disease in lean subjects:Prognosis,outcomes and management

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World Journal of Gastroenterology 2020年第42期26卷 6514-6528页

作者： Lampros Chrysavgis eleftheria Ztriva Adonis Protopapas Konstantinos Tziomalos Evangelos Cholongitas First Department of Internal Medicine Medical SchoolNational and Kapodistrian University of AthensLaiko General HospitalAthens 11527Greece First Propedeutic Department of Internal Medicine Medical SchoolAristotle University of ThessalonikiAHEPA HospitalThessaloniki 54636Greece

Nonalcoholic fatty liver disease(NAFLD)accounts for most cases of chronic liver disease worldwide,with an estimated global prevalence of approximately 25%and ranges from simple steatosis to nonalcoholic steatohepatitis and *** is strongly connected to metabolic syndrome,and for many years,fatty liver was considered to be an exclusive feature of obese ***,recent studies have highlighted the presence of NAFLD in non-obese subjects,with or without increased visceral fat or even in lean subjects without increased waist circumference.“Lean NAFLD”is a relatively new concept and there is significant scientific interest in understanding the differences in pathophysiology,prognosis and management compared with NAFLD in overweight/obese *** the present editorial,we discuss the clinical and metabolic profiles and outcomes of lean NAFLD compared with both obese NAFLD and lean healthy individuals from Asian and Western ***,we shed light to the challenging topic of management of NAFLD in lean subjects since there are no specific guidelines for this ***,we discuss open questions and issues to be addressed in the future in order to categorize NAFLD patients into lean and nonlean cohorts.

关键词： Lean nonalcoholic fatty liver disease Non-obese nonalcoholic fatty liver disease Clinical outcomes Metabolic outcomes Disease management Lifestyle interventions

Disease impact on the quality of life of children with inflammatory bowel disease

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World Journal of Gastroenterology 2017年第6期23卷 1067-1075页

作者： Giorgos Chouliaras Daphne Margoni Konstantina Dimakou Smaragdi Fessatou Ioanna Panayiotou eleftheria Roma-Giannikou First Department of Pediatrics National and Kapodistrian University of Athens'Aghia Sophia'Children’s Hospital11527 AthensGreece

AIM To assess the impact of disease characteristics on the quality of life (QOL) in children with inflammatory bowel diseases(IBD).METHODS This was a cross-sectional study conducted at the First Department of Pediatrics of the University of Athens at the "Aghia Sophia" Children's Hospital. Children diagnosed with Crohn's disease (CD) or ulcerative colitis (UC), who were followed as outpatients or during a hospitalization, participated, after informed consent was obtained from their legal representative. QOL was assessed by the IMPACT-III questionnaire. Demographic data and disease characteristics were also collected. statistical analyses included parametric(Student's t-test and Pearson's r) and non-parametric(Mann-Whitney test, Fisher's test and Spearman's rho) *** Ninety-nine patients (UC: 37, 73.0% females, CD: 62, 51.6% females), aged 12.8±2.6 years were ***, as well as, sub-domain scores did not differ between UC and CD(overall score: 73.9±13.3 vs 77.5±11.2, respectively, P=0.16). In the entire sample, total score was related to physician's global assessment(PGA, patients classified as "mild/moderate" active disease had, on average, 14.8±2.7 points lower total scores compared to those "in remission", Pstations had a negative impact on emotional and social functioning *** Disease activity is the main correlate of QOL in children with IBD, underlining the importance of achieving and sustaining clinical

关键词：煽动性的肠疾病 ulcerative 大肠炎 Crohns 疾病生活的质量 IMPACT-III 孩子

NOD2/CARD15 , ATG16L1 and IL23R gene polymorphisms and childhood-onset of Crohn’s disease

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World Journal of Gastroenterology 2010年第14期16卷 1753-1758页

作者： Maria Gazouli Ioanna Pachoula Ioanna Panayotou Gerassimos Mantzaris George Chrousos Nicholas P Anagnou eleftheria Roma-Giannikou Department of Biology School of Medicine University of Athens Athens 11527 Greece Laboratory of Cell and Gene Therapy Center of Basic Research Ⅱ Foundation for Biomedical Research of the Academy of Athens (IIBEAA) Athens 11527 Greece First Department of Pediatrics "Aghia Sophia" Children's Hospital School of Medicine University of Athens Athens 11527 Greece Department of Gastroenterology Evagelismos Hospital Athens 11521 Greece

AIM: To assess whether the polymorphisms of NOD2/ CARD15 , autophagy-related 16-like 1 (ATG16L1 ), and interleukin-23 receptor (IL23R ) genes play a more critical role in the susceptibility of childhood-onset than in adult-onset Crohn’s disease (CD). METHODS: Polymorphisms R702W, G908R, and 3020insC of NOD2/CARD15 ; rs2241880 A/G of ATG16L1 , and rs11209026 (R381Q) of IL23R gene were assessed in 110 childhood-onset CD, 364 adult-onset CD, and 539 healthy individuals. Analysis of polymorphisms R702W, G908R, and 3020insC of NOD2/CARD15 genotyping was performed by allele specific polymerase chain reaction (PCR) or by PCR-restriction fragment length polymor-phism analysis. The polymorphisms rs2241880 A/G of the ATG16L1 , and rs11209026 (R381Q) of the IL23R gene in the children’s cohort were genotyped by PCR and melting curve analysis whereas adult group genotyping was performed using the Affymetrix Genome-Wide Human SNP Array 5.0 (500K). RESULTS: The 3020insC allele in NOD2/CARD15 was significantly higher in childhood than in adult-onset CD (P = 0.0067). Association with at least 1 NOD2/CARD15 variant was specific for ileal disease (with or without co- lonic involvement). Even if the frequency of G allele of the rs2241880 ATG16L1 polymorphism was increased in both paediatric and adult CD patients compared to con- trols (P = 0.017 and P = 0.001, respectively), no difference was observed between the childhood and the adult cohort. The rare Q allele of IL23R rs11209026 polymorphism was underrepresented in both paediatric and adult CD cases (P = 0.0018 and P = 0.04, respectively) and no difference was observed between the childhood and the adult cohort. The presence of the rs2241880 ATG16L1 and rs11209026 IL23R polymorphisms did not influence disease phenotype. CONCLUSION: Polymorphism 3020insC in NOD2/ CARD15 occurs statistically significantly more often in patients with childhood-onset CD than in patients with adult-onset CD. The ATG16L1 and IL23R variants are associated

关键词： Genetics Childhood-onset Inflammatory bowel disease Crohn’s disease Genetic susceptibility NOD2/CARD15 ATG16L1 IL23R Polymorphisms

Transcatheter Ventricular Septal Defect Closure with Nit-Occlud LêVSD Device—Five Years’Experience and Literature Review

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Congenital Heart Disease 2023年第3期18卷 361-371页

作者： Ivana B.Cerović Vladislav A.Vukomanović Jovan Lj.Košutić Mila S.stajević Sanja S.Ninić Saša S.Popović Ivan D.Dizdarević staša D.Krasić Sergej M.Prijić Cardiology Department Mother and Child Health Institute of Serbia“Dr VukanČupić”Belgrade11070Serbia Faculty of Medicine University of BelgradeBelgrade11070Serbia

Introduction:Transcatheter closure is an alternative to ventricular septal defect(VSD)occlusion ***-Occlud LêVSD coil is a new device yet to be *** study aimed to evaluate immediate and midterm results after transcatheter closure with the Nit-Occlud LêVSD ***:The retrospective analysis included 30 patients with VSD referred for closure during the period from October 2015 to December ***:At the time of intervention,the patients’mean age and body weights were 7.5±5.6 years and 29.3±19.1 *** majority of the defects had perimembranous location(24/30),four defects had muscular and two outlet subaortic *** mean effective right-side diameter of the VSDs was 3.6±1.3 *** ventricular fibrillation,device embolization,and hemolysis developed in different patients and were successfully *** of the patients had a complete atrioventricular *** coil was successfully placed in 25/30(83.3%)*** majority of the devices were 10 mm×6 mm(11/25)and 12 mm×8 mm(8/25)in *** patients required the implantation of a second *** follow-up period was 2.1±1.4 *** VSD closure was achieved in 48%of cases immediately after the intervention,74%during 2.1±1.6 months after the procedure,and 81%over *** remaining patients had a trivial residual *** the follow-up,approximately one-third of patients developed trivial aortic and mitral valve regurgitation,and half of the patients acquired trace/mild tricuspid ***(z-score)left ventricular end-diastolic diameter(0.15±0.37 vs.0.92±0.82,p=0.005)and left atrium dimension(0.47±0.58 vs.1.89±1.11,p=0.005),as well as the left atrium to aortic root ratio(1.2±0.1 vs.1.4±0.2,p=0.005)showed a significant decrease over follow-up related to the period before ***:Intervention with Nit-OccludLêVSD coil showed appropriate results regarding VSD closure rate,complications,and chamber *** introduction of t

关键词： Ventricular septal defect transcatheter device children

Kanban System Design for Hospital Pharmacy - Case study

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Journal of statistical Science and Application 2017年第1期5卷 30-38页

作者： Mitka eleftheria Kimmeria Campus Xanthi 67100 Greece

Like Lambs to the Slaughter

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成功营销 2009年第7期 64-65页

作者： eleftheria Parpis

Why‘Whopper Sacrifice’was somurderously successful?One of the biggest award winners in digitalthis year is Crispin Porter+Bogusky's'Whopper Sacrifice'campaign for

关键词：信息产业发展现状经营策略营销策略

Sprint's Data Control

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成功营销 2009年第6期 64-65页

作者： eleftheria Parpis

It＇s been more than a decade since AI Gore bragged about inventing the ＂information superhighway,＂ and in that time the lanes havegotten crowded. Thanks to the advances in broadband and mobile technology, consumers have almost any fact or figure available at their fingertips--so much so, in fact, that wading through the deluge of data can be daunting.

关键词：信息产业发展现状消费者移动技术